ANALISIS KENDALA PENYELESAIAN TINDAK LANJUT TEMUAN BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA PADA PEMERINTAH KABUPATEN PAKPAK BHARAT

Abstract

This research aims to identify the audit constraints in resolving follow-up actions on examination findings and to analyze efforts to enhance the resolution of findings from the Supreme Audit Agency examination reports in Pakpak Bharat District Government. The research method employed is a qualitative method with a case study approach. The informants selected include the heads of Local Government Agencies, one of the technical officials handling follow-up actions on examination findings, and one official from the regional Inspectorate. Data were obtained through in-depth interviews with various parties related to the analysis of the resolution of findings from the Supreme Audit Agency. The results indicate that several main constraints in resolving follow-up actions on BPK RI findings include the lack of leadership commitment, discrepancies in the examination findings issued by BPK RI, weak internal control systems, coordination issues, the inability of Local Government Agencies' leadership to provide motivation, and the suboptimal role of the Regional Loss Resolution Team.